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Minutes for HB2461 - Committee on Taxation
Short Title
Providing for sales tax exemption for hygiene products.
Minutes Content for Mon, Feb 7, 2022
Chairperson Smith opened the hearing on HB2461.
Adam Siebers provided an overview for HB2461 and stood for questions from Committee members. (Attachment 2)
Kathleen Smith, Kansas Department of Revenue, provided an overview on the fiscal note for HB2461 that would decrease state revenues by $19.7 million in FY2023. She noted the Department of Revenue reviewed data from the Bureau of Labor Statistic Consumer Expenditure Survey and the Kansas Department of Health and Environment. Ms. Smith stood for questions from Committee members.
In response to a question, Ms. Smith will provide the number of businesses that are registering with the Kansas Department of Revenue before and after the pandemic as well as businesses that have closed in the last five years. Also, to be included is the classifications of the businesses whether they are retail, home based, or industry.
Ms. Smith will provide information to the Committee of how the Streamlined State tax would exempt feminine hygiene products, grooming products, hygiene products, and diapers. Also, to be provided is what other states either neighboring states or across the nation that specifically exempts the products from sales tax.
Ms. Smith reviewed the Streamline Sales tax agreement and the taxability matrix that streamline states have provided. She noted unfortunately the definition that is being used in the proposed legislation does not mirror the legislation or the definitions provided by the Streamline Sales Tax agreement and may be in conflict. Ms. Smith stated she did look up what the streamline states were doing for the feminine hygiene products and grooming products for human use, diapers for both children and adults and all of the streamline states are taxing the grooming and hygiene products. For feminine hygiene products of the 24 states, 17 are taxing; for children and adult diapers 19 states are taxing.
Proponents:
Representative Vic Miller, 18th District, testified as a proponent for HB2461 noting to support eliminating the food tax is equally applicable to eliminating the tax on hygiene products. The tax relief is for those most in need of tax relief and the savings comes from purchases necessary for their daily needs. Representative Miller provided a list of states who have enacted an exemption for feminine hygiene products Representative Miller stood for questions. (Attachment 3)
Lindsie Ford, Kansas Coalition Against Sexual & Domestic Violence, testified as a proponent for HB2461. Ms. Ford stood for questions from Committee members. (Attachment 4)
Lindsay Weiss, Volunteer Affiliate Director for I Support The Girls Kansas City, testified as a proponent for HB2461. Ms. Weiss stood for questions from Committee members. (Attachment 5)
Micheala Miller, Strawberry Week Society, testified as a proponent for HB2461. Ms. Miller stood for questions from Committee members. (Attachment 6)
Martha Terhaar, Appleseed Center for Law and Justice, testified as a proponent for HB2461 via Webex. Ms. Terhaar stood for questions from Committee members. (Attachment 7)
Lauren Schmeidler, Ambassador Girl Scout working on Girl Scout Gold Award, testified as a proponent for HB2461. Ms. Schmeidler stood for questions from Committee members. (Attachment 8)
Written testimony as proponents for HB2461 was submitted by the following:
Erica Nguyen and Nicole Springer of No Shame, (Attachment 9)
Natalie Merten, Wichita, Kansas, (Attachment 10)
Lisa Spoon, Winfield, Kansas (Attachment 11)
Amelia Thornberry, Wichita, Kansas (Attachment 12)
Jennifer Thornberry, Wichita, Kansas (Attachment 13)
Mary Jo Jurey, Rose Hill, Kansas (Attachment 14)
Christine M. DeWitt. Wichita, Kansas (Attachment 15)
Ford T. Miller, Leawood, Kansas (Attachment 16)
Kathy Gromowsky and Sam Phillips (Attachment 17)
Rebecca Tong, Schaunta James-Boyd, Myfy Jenson-Fellows, Dr. Christina Bourne, MD (Attachment 18)
Melissa McIntosh, Derby, Kansas (Attachment 19)
Tanya Dorf Brunner, Oral Health Kansas (Attachment 20)
Timothy Graham, Kansas National Education Association (Attachment 21)
Chairperson Smith closed the hearing on HB2461.
